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When I left the audio hobby 20 years ago (recently returned) the big rage in CD was 8x oversampling. Whoopee. Now we've got upsampling and 128x oversampling, and god knows what else. Now, what I don't get, is how DACs can turn 16-bit into 24-bit. What kind of magic is this? It just sounds too much like a shell game to me, like if someone said "I'll resample my 128k MP3 to 320k, and it'll sound better." Uh, Wrong. How can you get more data from the data?? I admit I don't know anything about this. But I do know that music that is ORIGINALLY in 24bits sounds great. So, what gives?

is that the higher sampling rates "smoothes" the lower bit rate waveforms by interpolating data points between those that exist. There is no more information, but the smoothing does make things sound better.